IMPACT OF TAX AGGRESSIVENESS ON FIRM VALUE
- Author:
- Wolf, Joshua
- Published:
- [University Park, Pennsylvania] : Pennsylvania State University, 2018.
- Physical Description:
- 1 electronic document
- Additional Creators:
- Schreyer Honors College
Access Online
- honors.libraries.psu.edu , Connect to this object online.
- Restrictions on Access:
- Open Access.
- Summary:
- The term tax aggressiveness has many synonyms such as tax planning, tax avoidance and even tax evasion. All of these terms refer to a companys attempt to lower its amount of income tax liability. Tax aggressiveness includes many actions from taking certain tax credits, all the way to using tax shelters or undergoing corporate inversion. These actions taken by public companies can have an impact on their shareholders views of the company and therefore affect firm value and stock price. This study aims to analyze the relationship between tax aggressiveness and overall firm value through statistical regression analysis. This study uses data from public companies registered with the Securities and Exchange Commission across allindustries covering a time frame of 2003 present. Although this study will focus mainly on statistical analysis, some conclusions will also be drawn regarding investor sentiments towards different specific methods of tax aggressiveness.
- Other Subject(s):
- Genre(s):
- Dissertation Note:
- B.S. Pennsylvania State University 2018.
- Technical Details:
- The full text of the dissertation is available as an Adobe Acrobat .pdf file ; Adobe Acrobat Reader required to view the file.
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